JYOTI RANJAN ROY REPRESENTED BY LIMITED GUARDIAN SUVAJIT ROY ,KOLKATA vs. ACIT, CIR. 50, KOLKATA

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

condonation of delay in filing the appeal againstthe order dated December 31, 2009, passed under section 250 of the Income

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

Section 80HHC. (7) The said advocate prepared the appeal and sent the papers for signature on 29.01.2013. (8) After signature, the papers were returned to him on 31.01.2013. Accordingly, the appeal was filed on 31.01.2013. (9) For the aforesaid reasons, there is a delay in filing the appeal of around 2380 days. In view of the above circumstances, there

JYOTI RANJAN ROY,KOLKATA vs. ACIT,(I.T.) CIR.-50, KOLKATA, KOLKATA

In the result, all the captioned appeals of the assessee are allowed\nfor statistical purposes

condonation of delay in filing the appeal\nagainstthe order dated December 31, 2009, passed under section 250 of\nthe Income

M/S KOHINOOR STEEL PVT. LTD.,KOLKATA vs. I.T.O.,WARD-3(3), KOLKATA

In the result, the appeal filed by the assessee in ITA No

Bench: Dr. Manish Borad & Shri Anikesh Banerjee]

condone the delay of eighteen (18) days. 4. Brief fact of the case is that the assessment was framed u/s 143(3) of the Act against the assessee with an addition amount to Rs. 83,75,000/- u/s 68 of the Act related to transaction of share capital and share premium which was taken from different entities against the high

M/S. JEEVANDARSHI MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/S. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4Th Floor Vs 9, India Exchange Place Kolkata - 700001 [Pan : Aaacj8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 23/08/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-2020. 2. The Sole Issue Raised By The Assessee Is Against The Order Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Wherein The Assessing Officer Had Disallowed The Carry Forward Of Business Loss Of Rs.72,96,597/- On The Ground That The Return Was Filed On 01/11/2019 Whereas The Due Date Of Filing Was On 31/10/2019. 3. Facts In Brief Are That The Assessee Filed The Return Of Income On 01/11/2019 Declaring Total Loss At Rs.72,96,596/-. The Same Was Processed By The Central Processing Centre (Cpc), Bengaluru U/S 143(1) Of The Act Vide Intimation Dt. 30/04/2020, Wherein The Claim Of The Assessee Of Carry Forward Of Loss To Subsequent Year Was Rejected On The Ground That The Return Was Filed On 01/11/2019. 4. Aggrieved The Assesse Carried The Matter In Appeal Before The Ld. Cit(A). The Ld. Cit(A) Simply Dismissed The Appeal Of The Assessee By

condonation of delay a highly pedantic approach should be eschewed and a justice oriented approach should be adopted and a party should not be made to suffer on account of technicalities." 24. The Hon'ble Bombay High Court in the case of Cosme Matias Menezes (P.) Ltd. v. CIT [379 ITR 31] observed as under: - "9. Reading the said provisions

BOUTIQUE DE FLEUR,KOLKATA vs. ITO, WARD 45(2), , KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 446/Kol/2025 Assessment Year: 2017-2018 Boutique De Fleur,………………………………..Appellant Lawgical Consultants, 2D, Bentinck Street, Unit No. A, 3Rd Floor, Kolkata-700001 [Pan:Aajfb1035D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

delay is condoned. 2 Boutique De Fleur 4. The facts in brief are that during the demonetization period (09.11.2016 to 30.12.2016), the assessee-firm deposited cash of Rs.13,18,000/- in its Kotak Mahindra Bank, Minto Park Branch. The assessee was requested vide notice under section 142(1) of the Act dated 14.03.2018 to furnish a true and correct return

ARVIND METALS & MINERALS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA

Appeal is allowed for statistical purposes

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

31-01-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-2, Kolkata’s order dated 20.07.2018 passed in case No.10058/CIT(A)-2/17-18, involving proceedings u/s 143(3) of the Income

INDIAN EX-SERVICE LEAGUE(W.B.),KOLKATA vs. CIT (EXEMPTION), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Indian Ex-Services Ito (Exemption), Ward- League, (W.B.) 1(1), Kolkata. Cp/7/3, Block-Cp, Vs. Sector-V, Salt Lake City, Kolkata -700 091. Pan: Aaati 3629 R (Appellant) (Respondent) Present For: Appellant By : Shri Amiya Kumar Sahu, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 07.09.2022 Date Of Pronouncement : 24.11.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee For A.Y. 2018-19 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 17.09.2021 U/S 143(1) Of The Income-Tax Act, 1961. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Cit(A) Fails To Understand That The Tax Is Payable On Income Not On Gross Receipts Thus Disallowance Of Revenue Expenditures Pent Is Unlawful, Whimsical Based On Surmises & Thus Order Passed By The Cit(A) Confirming The Assessment Order Is Liable To Be Set Aside.

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No. 10B for years prior to AY. 2018-19, The commissioner of Income-tax are authorized to admit and dispose off by 31-3-2020 such applications for condonation of delay

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOL. , KOLKATA vs. NALINI BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran